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    <title>PRACTICAL ASPECTS FOR GST APPEALS / APPLICATIONS BEFORE GST APPELLATE TRIBUNAL (PART 2)</title>
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    <description>Appeals before the GST Appellate Tribunal must be filed online using form GST APL-05 within 90 days with the prescribed pre-deposit, proper state bench selection, and compliance with CGST Rules 109-113 and GSTAT (Procedure) Rules, 2025; separate appeals are required for each order or affected person, power of attorney/authorisation must be filed, appeals must be in English with translations where needed, and drafting must include numbered grounds, facts, indexed documents and simultaneous service of appeal and relied documents to respondents and the Commissioner.</description>
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